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2014 (10) TMI 679 - AT - Central ExciseDisallowance of CENVAT Credit - outward transportation charges - invocation of the extended period of limitation - Place of removal - Held that:- there is no provision in the Central Excise Act, 1944 or its rules or in any Circular issued by the Board, that where Duty is charged on a specified rate, the place of removal would invariably be the factory gate. The place of removal would depend upon the specific transaction in issue and where the removal is pursuant to sales on FOR basis, with the risk in the goods manufactured being borne by the manufacturer till delivery to the customer at its premises and where the composite value of sales include the value of freight involved in delivery at the customer s premises, the place of removal would not be at the factory gate, but at the customer’s premises, held the High Court. The certificates issued by assessee’s customers to this effect and adverted to in paragraphs H.13 of the impugned order, the conclusion is irrestible that sales by the assessee were on FOR basis and therefore the assessee had legitimately availed Cenvat credit on the service tax paid on the freight charges borne for its FOR sales. - Following decision of Ultratech Cement Ltd. vs. CCE, Raipur reported in [2014 (8) TMI 788 - CHHATTISGARH HIGH COURT] - Decided in favour of Assessee. Adjudication and drafting of adjudication orders requires training; and incompetent departmental adjudication ill serves the interests of the State. Apart from accentuating the appellate docket load, such casual orders contribute to faith deficit in the process of departmental education and imperils the due process of law. The appropriate authorities may consider this pathology writ large in departmental adjudication. For this purpose, we direct that a copy of this judgment be marked to the Board of Central Excise and Customs and to the Secretary (Revenue), Ministry of Finance, Department of Revenue, for consideration.
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